Self-Supporting Accounts

Welcome to the Self-Supporting Account section of the Financial Reporting web site. Self-Supporting accounts are generally within the Designated (D) and Auxiliary (X) fund groups and track operations on campus that provide goods / services for a fee and are intended to be self-supporting (i.e. generate enough revenue to sustain on-going operations). The Office of Financial Reporting is responsible for overseeing these accounts. Part of that oversight includes approval of establishing new accounts, modifying existing accounts and closing accounts when appropriate. Additionally, there are other considerations depending on the nature of the operation of the account (e.g. Unrelated Business Income Tax, documenting fee structures for operations that provide services or goods on a regular and continuing basis, and reviewing for potential surplus funds that could be used for other uses).

Because the nature of each self-supporting account is unique, we encourage you to contact us when considering establishing any new accounts or modifying existing accounts. We are always happy to facilitate the goals of your accounts and will help you identify any administrative issues that need to be addressed. For questions regarding revolving accounts, please contact our office.

Related Links

• Manual of Business Procedures (Section 5).
• Service Center Billing Rate Guidance.
• Unrelated Business Income Tax Site.
• Self Supporting Account Policies (pdf).